Webinar

Self-Rental Real Estate: Integrating the Passive Activity Rules With the Flow-Through Entity Deduction Rules

If you have questions about this event, please call us at 952-831-2707.

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This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Major subjects

• Definition of self-rental property -- both for Sections 199A and 469.
• Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1.
• Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2.
• Self-rental property and the Form 8582 (passive activity).
• Self-rental property and the flow-through entity grouping election.
• Self-rental property and ""former passive activities"" rules.
• Real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards.

Learning objectives

• Identify the passive activity and flow-through entity rules for ""self-rental property".
• Apply rules in reporting self-rental property on various tax forms.

Who should take this program?

• CPAs in public practice and members in industry.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.